3.__Vending machines.__Notwithstanding any other provision of this chapter, it is presumed that all cigarette vending machines are filled to capacity on October 15, 2005 and that the tax imposed by this section must be reported on that basis.__A credit against this inventory tax must be allowed for cigarettes stamped at the rate of 97 mills per cigarette placed in vending machines before October 15, 2005.

4.__Payment.__Payment of the tax imposed by this section must be made to the State Tax Assessor by January 1, 2006, accompanied by forms prescribed by the assessor.

Sec. A-4. 36 MRSA §4366-A, sub-§2, ¶¶B and C, as enacted by PL 2001, c. 439, Pt. SSSS, §3, are amended to read:

B. For stamps at the face value of 47 mills sold prior to July 1, 2002, 2.16%; and

C. For stamps at the face value of 47 mills sold on or after July 1, 2002, 2.03%.;

Sec. A-5. 36 MRSA §4366-A, sub-§2, ¶¶D and E are enacted to read:

D.__For stamps at the face value of 97 mills sold prior to July 1, 2005, 1.62%; and

E.__For stamps at the face value of 97 mills sold on or after October 15, 2005, 1.52%.

Sec. A-6. 36 MRSA §4366-D, as enacted by PL 2001, c. 450, Pt. D, §1, is repealed.

Sec. A-7. Effective date. This Part takes effect October 15, 2005.

PART B

Sec. B-1. 22 MRSA §3174-GG is enacted to read:

§3174-GG.__MaineCare Stabilization Fund